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A taxpayer asks whether they must file their IRPF return due to receiving unemployment benefits and public aid. The DGT responds that no filing obligation exists as income does not exceed the thresholds set out in Article 96 of the IRPF Law.
Cuestión planteada - Si está obligada a presentar la declaración de IRPF-2025.
Las prestaciones por desempleo son rendimientos del trabajo. No existe obligación de declarar si los rendimientos íntegros del trabajo no superan los 22.000 euros anuales (o 15.876 euros si hay más de un pagador bajo ciertas condiciones) y las otras rentas no superan los límites conjuntos. El abono anticipado de la deducción por maternidad no se considera renta sujeta a tributación para el cálculo de estos límites.
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